FLOW Finance: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FLOW Finance
Largest movements
- Tangible fixed assets +€2,609
new in 2025: €2,609
- Cash -€2,519
down €2,519 (-10.5%), from €23,930 to €21,411
mainly Contributions, distributions and other (-€6,900) and Tax, wage and social debts (-€4,160)
- Receivables within one year +€1,071
up €1,071 (+6.2%), from €17,248 to €18,319
of which Trade receivables: +€2,016
- Deferred charges and accrued income +€637
up €637 (+11.8%), from €5,423 to €6,060
- Tax, wage and social debts -€4,160
down €4,160 (-32.1%), from €12,957 to €8,797
- Trade debts +€2,988
up €2,988 (+71.7%), from €4,166 to €7,154
- Reserves +€1,904
up €1,904 (+7.3%), from €26,158 to €28,061
- Short-term financial debts +€731
up €731 (+229%), from €320 to €1,051
- Gross operating margin -€6,145
down €6,145 (-31.0%), from €19,810 to €13,665
- Taxes -€1,305
down €1,305 (-30.0%), from €4,344 to €3,039
- Write-downs +€1,029
up €1,029 (+216%), from €476 to €1,506
- Other operating charges -€398
down €398 (-43.0%), from €926 to €527
- Financial income +€201
up €201 (+33.4%), from €601 to €801
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,601 | €48,400 | +€1,799 | +3.9% |
| Fixed assets | 21/28 | - | €2,609 | +€2,609 | |
| Tangible fixed assets | 22/27 | - | €2,609 | +€2,609 | |
| Plant, machinery and equipment | 23 | - | €2,609 | +€2,609 | |
| Current assets | 29/58 | €46,601 | €45,791 | -€810 | -1.7% |
| Amounts receivable within one year | 40/41 | €17,248 | €18,319 | +€1,071 | +6.2% |
| Trade receivables | 40 | €14,391 | €16,407 | +€2,016 | +14.0% |
| Other amounts receivable | 41 | €2,857 | €1,913 | -€945 | -33.1% |
| Cash at bank and in hand | 54/58 | €23,930 | €21,411 | -€2,519 | -10.5% |
| Deferred charges and accrued income | 490/1 | €5,423 | €6,060 | +€637 | +11.8% |
| Total equity and liabilities | 10/49 | €46,601 | €48,400 | +€1,799 | +3.9% |
| Equity | 10/15 | €29,158 | €31,061 | +€1,904 | +6.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,158 | €28,061 | +€1,904 | +7.3% |
| Distributable reserves | 133 | €26,158 | €28,061 | +€1,904 | +7.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,443 | €17,339 | -€105 | -0.6% |
| Amounts payable within one year | 42/48 | €17,443 | €17,002 | -€441 | -2.5% |
| Financial debts | 43 | €320 | €1,051 | +€731 | +229% |
| Credit institutions | 430/8 | €320 | €1,051 | +€731 | +229% |
| Trade debts | 44 | €4,166 | €7,154 | +€2,988 | +71.7% |
| Suppliers | 440/4 | €4,166 | €7,154 | +€2,988 | +71.7% |
| Taxes, remuneration and social security | 45 | €12,957 | €8,797 | -€4,160 | -32.1% |
| Taxes | 450/3 | €12,957 | €8,797 | -€4,160 | -32.1% |
| Accrued charges and deferred income | 492/3 | - | €337 | +€337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €537 | €531 | -€6 | -1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €476 | €1,506 | +€1,029 | +216% |
| Other operating charges | 640/8 | €926 | €527 | -€398 | -43.0% |
| Gross operating margin | 9900 | €19,810 | €13,665 | -€6,145 | -31.0% |
| Operating profit (loss) | 9901 | €17,871 | €11,101 | -€6,770 | -37.9% |
| Financial income | 75/76B | €601 | €801 | +€201 | +33.4% |
| Recurring financial income | 75 | €601 | €801 | +€201 | +33.4% |
| Financial charges | 65/66B | €182 | €60 | -€122 | -67.1% |
| Recurring financial charges | 65 | €182 | €60 | -€122 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | €18,290 | €11,843 | -€6,448 | -35.3% |
| Income taxes | 67/77 | €4,344 | €3,039 | -€1,305 | -30.0% |
| Profit (loss) for the period | 9904 | €13,946 | €8,804 | -€5,143 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,946 | €8,804 | -€5,143 | -36.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.